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Trialcial bald of Joel ue Polls, Ific., Tol last year follow. Joel de Paris, Inc. Balance Sheet Beginning Ending Balance Balance Assets Cash $ 132,000 $ 126,090 Accounts receivable 339, 090 485, 090 Inventory 578, 090 481, 090 Plant and equipment, net 831, 090 828, 000 Investment in Buisson, 5.A. 405, 000 432, 090 Land (undeveloped) 249, 090 253, 000 Total assets $ 2,534,000 $ 2,605,000 Liabilities and Stockholders' Equity Accounts payable $ 377,090 344, 090 Long-term debt 968, 090 968, 090 Stockholders equity 1, 189, 090 1, 293, 090 Total liabilities and stockholders' equity $ 2,534,090 $ 2,605, 000 Joel de Paris, Inc. Income Statement Sales $ 4,560,909 Operating expenses 3,739, 200 Net operating income 820, 800 Interest and taxes: Interest expense $ 116, 090 Tax expense 201, 090 319, 090 Net income $ 501, 800